The Budgeting Essentials and Development course focus on an integrative and practical view of concepts, methods, and techniques to develop a budget.
After finishing this course, learners will be able to:
- Develop the budget with a broad view of the corporate functions;
- Integrate the strategic guidelines into the discussions of budgeting process;
- Structure the budget planning and development in a logical sequence
- Coordinate the project of budget planning with the different areas of the company
- Actively promote assumptions discussions to improve the process of developing the budget
- Apply financial concepts to support the budget planning process
- Design a budget monitoring and control model to support the performance management
- Evaluate the performance of the company by managing the results and the budget
In this course, learners will have a deeper understanding of the budgeting process, its challenges, common issues, and approaches to mitigate the problems and improve the learning curve of budget planning.
It is integrative by emphasizing the transition between the corporate strategy and the budget. It is practical by following a structured process of going through a framework that illustrates and demonstrates how to analyze, develop and control the budget.

从本节课中

Module 3.2 - The company operations and the Budget

In this module, the discussion goes through a step-by-step framework to support the budget development.
Each of the steps represents a relevant component of the budget, and the links between the budget of each area of the company are discussed.
The integration of the different area's budget is one of the primary objectives of this module, which will lead learners to an integrative view of the budget development.
And this integration is the key learning objective of the module.